RR No. 26-2025: Amending the transitory provisions of RR No. 11-2025 extending the compliance period for electronic invoice issuance by covered taxpayers

Summary

RR No. 26-2025 amends the transitory provisions of RR No. 11-2025 to extend the compliance period for electronic invoice issuance by covered taxpayers.

Key points

1. Deadline to comply. Four groups have until December 31, 2026 to comply with electronic invoicing: e-commerce or internet transaction taxpayers classified as Small, Medium and Large (Micro Taxpayers are exempted); taxpayers under the Large Taxpayers Service; Large Taxpayers under RA No. 11976 and RR No. 8-2024; and taxpayers using Computerized Accounting System, Computerized Books of Accounts with e-invoicing, and other invoicing software.
2. Later e-invoicing groups. Once a system able to store and process the data for the BIR is established, separate Revenue Regulations will require e-invoicing from: exporters under Sections 106 and 108, except those under Section 3(A)(4) of RR No. 11-2025; Registered Business Enterprises under Section 304(D), with the same exception; taxpayers using a POS System; and others the Commissioner requires.
3. Electronic Sales Reporting System. When such a system exists, separate Revenue Regulations will mandate Electronic Sales Reporting System compliance for the same eight groups, including the e-commerce, LTS, Large Taxpayer, CAS and CBA, exporter, RBE and POS taxpayers.
4. Further extension. The Commissioner may extend the deadlines or the transition period if deemed necessary.

Who is affected

• E-commerce taxpayers classified as Small, Medium and Large
• Taxpayers under the Large Taxpayers Service
• Large Taxpayers under RA No. 11976 and RR No. 8-2024
• Taxpayers using CAS, CBA or invoicing software
• Exporters, RBEs and POS users

Deadlines and effectivity

• Compliance deadline for the first four groups: December 31, 2026

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.